上市公司关联方交易审计问题研究

Audit of Related Party Transactions of Listed Companies

利用关联方交易操纵利润已成为许多上市公司粉饰财务报表的手段。然而,关联方交易往往具有复杂性和隐蔽性,使得审计人员的工作难度和审计风险加大。在关联方交易审计相关理论与方法的基础上,从关联方交易审计的现状入手,分析我国上市公司关联方交易审计中存在的问题,并提出相应的建议,以提高审计质量,制止上市公司关联方交易舞弊行为。

The use of related party transactions to manipulate profits has become a means for many listed companies to whitewash their financial statements.However,related party transactions often have complexity and concealment,which increases the working difficulty and audit risk of auditors.Based on the related theories and methods of related party transaction audit,this paper analyzes the problems existing in the audit of related party transactions of listed companies in China,and puts forward corresponding suggestions to improve the audit quality and stop the fraud of related party transactions of listed companies.